Text 50]
Talks Between Nārada and King Prācīnabarhi
1427
TRANSLATION
Śrī Hari, the Supreme Personality of Godhead, is the Supersoul and guide of all living entities who have accepted material bodies within this world. He is the supreme controller of all material activities in material nature. He is also our best friend, and everyone should take shelter at His lotus feet. In doing so, one's life will be auspicious.
PURPORT
In  Bhagavad-gītā  it is said:
tīsvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣthati bhrāmayan sarva-bhūtāni yantrārūḍhāni māyayā
“The Supreme Lord is situated in everyone's heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy.” (Bg. 18.61)
The living entity is within the body, and the Supersoul, the Supreme Personality of Godhead, is also there. He is called  antaryāmī  and  caitya-guru . As Lord Kṛṣṇa states in  Bhagavad-gītā , He is controlling everything.
sarvasya cāhaṁ hṛdi sanniviṣto mataḥ smṛtir jñānam apohanaṁ ca vedaiś ca sarvair aham eva vedyo vedānta-kṛd veda-vid eva cāham
“I am seated in everyone's heart, and from Me come remembrance, knowledge and forgetfulness. By all the  Vedas , I am to be known; indeed I am the compiler of Vedānta, and I am the knower of the  Vedas .” (Bg. 15.15)
Everything is being directed by the Supersoul within the body; therefore the better part of valor is to take His direction and be happy. To take His directions, one needs to be a devotee, and this is also confirmed in  Bhagavad-gītā .
teṣāṁ satata-yuktānāṁ bhajatāṁ prīti-pūrvakam dadāmi buddhi-yogaṁ taṁ yena mām upayānti te